{"id":60,"date":"2026-10-20T11:13:22","date_gmt":"2026-10-20T11:13:22","guid":{"rendered":"https:\/\/sovos.com\/taxapedia\/?page_id=60"},"modified":"2026-10-20T11:41:31","modified_gmt":"2026-10-20T11:41:31","slug":"germany-e-invoicing","status":"publish","type":"page","link":"https:\/\/sovos.com\/taxapedia\/regulations\/germany-e-invoicing\/","title":{"rendered":"Germany B2B E-Invoicing Requirements Explained"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"60\" class=\"elementor elementor-60\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ead725 e-con e-atomic-element e-flexbox-base e-default-div e-0ead725-571a1d3 \" data-id=\"0ead725\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"0ead725\" data-e-type=\"e-flexbox\" data-id=\"0ead725\">\n    \t\t<div class=\"elementor-element elementor-element-ab90e86 elementor-widget elementor-widget-auto_breadcrumbs\" data-id=\"ab90e86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"auto_breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"aub-breadcrumbs\" aria-label=\"Breadcrumb\"><ol class=\"aub-list\"><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/\">Home<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/\">Wp Json<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/\">Wp<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/\">V2<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/\">Pages<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item aub-current\"><span class=\"aub-text\" aria-current=\"page\">60<\/span><\/li><\/ol><\/nav><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"BreadcrumbList\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/sovos.com\/taxapedia\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Wp Json\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Wp\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"V2\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Pages\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/\"},{\"@type\":\"ListItem\",\"position\":6,\"name\":\"60\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/60\/\"}]}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-a66723b e-con e-atomic-element e-flexbox-base e-default-div e-a66723b-9a6a72b \" data-id=\"a66723b\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a66723b\" data-e-type=\"e-flexbox\" data-id=\"a66723b\">\n    <div class=\"elementor-element elementor-element-15df30b e-con e-atomic-element e-flexbox-base e-default-div e-15df30b-4273617 \" data-id=\"15df30b\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"15df30b\" data-e-type=\"e-flexbox\" data-id=\"15df30b\">\n    \t\t<div class=\"elementor-element elementor-element-832b046 elementor-widget elementor-widget-heading\" data-id=\"832b046\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">What are Germany\u2019s B2B e-invoicing requirements? <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c24d45 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"0c24d45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Last updated: 2026-09-22<\/strong><br \/>Germany requires structured electronic invoices for domestic B2B transactions, phased by turnover. Every business has had to be able to receive them since 1 January 2025. Issuing becomes mandatory on 1 January 2027 for businesses above 800,000 euros prior-year turnover and on 1 January 2028 for everyone else. There is no central platform and no clearance. Sovos handles German e-invoicing formats, exchange and archiving.<\/p><p><strong>What changed most recently<\/strong><br \/>The transition window narrows on 1 January 2027. Until 31 December 2026 any business may still issue paper or unstructured electronic invoices with the buyer\u2019s consent. From 1 January 2027 that option remains only for businesses at or below the 800,000 euro threshold, and only until 31 December 2027.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c7a31b e-con-full e-flex e-con e-parent\" data-id=\"4c7a31b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6a00b9e e-con-full e-flex e-con e-child\" data-id=\"6a00b9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-269b8ac elementor-widget elementor-widget-image\" data-id=\"269b8ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/6d8c1a9b-f56d-42b0-aae7-d2279ac342fc.png\" class=\"attachment-large size-large wp-image-208\" alt=\"6d8c1a9b-f56d-42b0-aae7-d2279ac342fc\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a8f35cc e-con-full e-flex e-con e-child\" data-id=\"a8f35cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e90dfe0 elementor-widget elementor-widget-text-editor\" data-id=\"e90dfe0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tPublished By<br>\n<strong>Sovos<\/strong>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-abc9250 e-con-full e-flex e-con e-child\" data-id=\"abc9250\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1cd8ae elementor-widget elementor-widget-image\" data-id=\"c1cd8ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/6d8c1a9b-f56d-42b0-aae7-d2279ac342fc.png\" class=\"attachment-large size-large wp-image-208\" alt=\"6d8c1a9b-f56d-42b0-aae7-d2279ac342fc\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9839f09 e-con-full e-flex e-con e-child\" data-id=\"9839f09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-522164d elementor-widget elementor-widget-text-editor\" data-id=\"522164d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAs of\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c0a03f elementor-widget elementor-widget-text-editor\" data-id=\"0c0a03f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tOctober 20, 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b5e933 e-con-full e-flex e-con e-child\" data-id=\"6b5e933\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-579fb19 elementor-widget elementor-widget-image\" data-id=\"579fb19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/72f4c884-23ff-4bd8-8813-2b02eb15e4a5.png\" class=\"attachment-full size-full wp-image-207\" alt=\"72f4c884-23ff-4bd8-8813-2b02eb15e4a5\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11a7e6f e-con-full e-flex e-con e-child\" data-id=\"11a7e6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d9733d elementor-widget elementor-widget-text-editor\" data-id=\"8d9733d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAuthor\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3cac86 elementor-widget elementor-widget-text-editor\" data-id=\"f3cac86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tChristiaan Van der Valk\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-657f9f1 elementor-widget elementor-widget-text-editor\" data-id=\"657f9f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tChief Regulatory &amp; Industry Affairs Officer\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-c467816 e-con e-atomic-element e-flexbox-base e-default-div e-c467816-54554c9 \" data-id=\"c467816\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"c467816\" data-e-type=\"e-flexbox\" data-id=\"c467816\">\n    \t\t\t<img decoding=\"async\" class=\"e-image-base e-default-img \" data-interaction-id=\"4f16807\" data-e-type=\"widget\" data-id=\"4f16807\" src=\"https:\/\/sovos.com\/wp-content\/uploads\/2026\/06\/Lines-Social-Responsibility-Hero-Graphic.svg\" alt=\"\"\/>\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-a55eebf e-con e-atomic-element e-flexbox-base e-default-div e-a55eebf-84c1a86 \" data-id=\"a55eebf\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a55eebf\" data-e-type=\"e-flexbox\" data-id=\"a55eebf\">\n    <div class=\"elementor-element elementor-element-fd964bb e-con e-atomic-element e-flexbox-base e-default-div e-fd964bb-2804b26 \" data-id=\"fd964bb\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"fd964bb\" data-e-type=\"e-flexbox\" data-id=\"fd964bb\">\n    \t\t<div class=\"elementor-element elementor-element-5742c0d elementor-widget elementor-widget-heading\" data-id=\"5742c0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">What are Germany\u2019s B2B e-invoicing requirements?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c138cb0 elementor-widget elementor-widget-html\" data-id=\"c138cb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.rounded-table {\n    \/* To make rounded corners work, we need to separate the borders *\/\n    border-collapse: separate; \n    border-spacing: 0;\n    width: 100%;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    \n    \/* Apply border and radius to the table itself *\/\n    border: 1px solid #ddd;\n    border-radius: 8px; \/* Adjust this value for more or less rounding *\/\n    \n    \/* This is crucial: it clips the children (cells) to the table's rounded corners *\/\n    overflow: hidden; \n    margin-left: 0px;\n}\n\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    font-family: 'Montserrat', 'sans-serif';\n}\n\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd; \/* Only use top borders for rows *\/\n    font-size: 16px;\n    font-family: 'Inter', 'sans-serif';\n    color: #545e75;\n}\n\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n.rounded-table .file-name {\n \n    font-weight: 600;\n    color: #;\n}\n.bg-row{\n    background-color: #f2f2f2;\n}\n}\n\n<\/style>\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Mandate<\/th>\n            <th scope=\"col\">Mandatory structured e-invoicing for domestic B2B transactions<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        \n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Authority<\/td>\n            <td>Bundesministerium der Finanzen (BMF)<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Legal basis<\/td>\n            <td>Growth Opportunities Act (Wachstumschancengesetz), passed 22 March 2024, implemented through amendments to Section 14 of the German VAT Act (UStG)<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Model<\/td>\n            <td>Decentralized exchange with post-audit control. No central platform, no clearance, no real-time reporting to the tax authority<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">In scope<\/td>\n            <td>Domestic B2B transactions between businesses established in Germany. B2C is out of scope<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Formats<\/td>\n            <td>XRechnung, ZUGFeRD 2.0.1 and above, Peppol BIS, and EN 16931-compliant EDI<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Retention<\/td>\n            <td>Eight years, in the original structured format<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-7ab819d e-con e-atomic-element e-flexbox-base e-default-div e-7ab819d-1687e89 \" data-id=\"7ab819d\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"7ab819d\" data-e-type=\"e-flexbox\" data-id=\"7ab819d\">\n    \t\t<div class=\"elementor-element elementor-element-d625165 elementor-widget elementor-widget-text-editor\" data-id=\"d625165\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Related Pages<\/strong><\/p><p><a href=\"\/taxapedia\/regulations\/\">Tax regulations and mandates: what is coming and when<\/a><\/p><p><a href=\"\/taxapedia\/regulations\/eu-vida\/\">What is ViDA and how do you prepare?<\/a><\/p><p><a href=\"\/taxapedia\/regulations\/france-e-invoicing-mandate\/\">How do you comply with the France e-invoicing mandate?<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/e-invoicing-ctc\/\">What is the best platform for global e-invoicing and CTC compliance?<\/a><\/p><p><a href=\"\/taxapedia\/about\/regulatory-expertise\/\">How Sovos produces regulatory content<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-84580a1 e-con e-atomic-element e-flexbox-base e-default-div e-84580a1-9e25504 \" data-id=\"84580a1\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"84580a1\" data-e-type=\"e-flexbox\" data-id=\"84580a1\">\n    \t\t<div class=\"elementor-element elementor-element-d53e68b elementor-widget elementor-widget-heading\" data-id=\"d53e68b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does the mandate require?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1df2f78 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"1df2f78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>An invoice for a domestic B2B transaction must be issued, transmitted and received in a structured electronic format that can be processed automatically and complies with the European standard EN 16931. A PDF is not an electronic invoice for this purpose, and neither is a scanned paper document.<\/p><p>What Germany does not require is as significant as what it does. There is no central government platform, no clearance step, no accreditation regime for service providers and no real-time transmission of invoice data to the tax administration. Invoices move directly between the parties or through whatever channel they agree, and the tax authority examines them afterwards.<\/p><p>That makes Germany a post-audit regime with a format obligation, rather than a continuous transaction control regime. It is a materially lighter integration than a clearance mandate, and it is why a business already compliant in a clearance country usually finds Germany straightforward, while a business meeting Germany first should not assume the same approach will work elsewhere.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-e8b6905 e-con e-atomic-element e-flexbox-base e-default-div e-e8b6905-569e976 \" data-id=\"e8b6905\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"e8b6905\" data-e-type=\"e-flexbox\" data-id=\"e8b6905\">\n    \t\t<div class=\"elementor-element elementor-element-ce2821c elementor-widget elementor-widget-heading\" data-id=\"ce2821c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who does it apply to, and from when?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-213b36b elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"213b36b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Three dates, with the receiving obligation binding everyone from the first.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3097c3a elementor-widget elementor-widget-html\" data-id=\"3097c3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n   \n\/* ========================================\n   RESPONSIVE TAX REFORM TABLE\n   ======================================== *\/\n\n\/* Wrapper: enables horizontal scrolling *\/\n.rounded-table-wrapper {\n    display: block !important;\n    position: relative;\n    width: 100% !important;\n    max-width: 100% !important;\n    min-width: 0 !important;\n    overflow-x: auto !important;\n    overflow-y: hidden !important;\n    -webkit-overflow-scrolling: touch;\n    overscroll-behavior-x: contain;\n    box-sizing: border-box;\n    margin: 0;\n    padding: 0;\n}\n\n\/* Table base *\/\n.rounded-table-wrapper .rounded-table {\n    border-collapse: separate;\n    border-spacing: 0;\n    width: 100%;\n    min-width: 900px;\n    max-width: none !important;\n    table-layout: auto;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    border: 1px solid #ddd;\n    border-radius: 8px;\n    overflow: hidden;\n    margin: 0 !important;\n    background-color: #fff;\n}\n\n\/* Table header *\/\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    line-height: 1.4;\n    font-family: 'Montserrat', sans-serif;\n    vertical-align: top;\n    white-space: normal;\n}\n\n\/* Table body cells *\/\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd;\n    font-size: 16px;\n    line-height: 1.5;\n    font-family: 'Inter', sans-serif;\n    color: #545e75;\n    vertical-align: top;\n    overflow-wrap: break-word;\n    white-space: normal;\n}\n\n\/* First column *\/\n.rounded-table .file-name {\n    font-weight: 600;\n    color: #072448;\n}\n\n\/* Alternating row backgrounds *\/\n.rounded-table tbody tr.bg-row {\n    background-color: #f2f2f2;\n}\n\n.rounded-table tbody tr:not(.bg-row) {\n    background-color: #ffffff;\n}\n\n\/* Hover effect *\/\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n\/* ========================================\n   TABLET RESPONSIVENESS\n   ======================================== *\/\n\n@media screen and (min-width: 768px) and (max-width: 1024px) {\n    .rounded-table-wrapper .rounded-table {\n        min-width: 800px;\n    }\n\n    .rounded-table thead th {\n        font-size: 18px;\n        padding: 10px;\n    }\n\n    .rounded-table tbody td {\n        font-size: 15px;\n        padding: 10px;\n    }\n}\n\n\/* ========================================\n   MOBILE RESPONSIVENESS\n   ======================================== *\/\n\n@media screen and (max-width: 767px) {\n\n    .rounded-table-wrapper {\n        display: block !important;\n        width: 100% !important;\n        max-width: 100% !important;\n        min-width: 0 !important;\n        overflow-x: auto !important;\n        overflow-y: hidden !important;\n        -webkit-overflow-scrolling: touch;\n        overscroll-behavior-x: contain;\n        touch-action: pan-x pan-y;\n        box-sizing: border-box;\n    }\n\n    .rounded-table-wrapper .rounded-table {\n        width: 900px !important;\n        min-width: 900px !important;\n        max-width: none !important;\n        table-layout: auto;\n        margin: 0 !important;\n        border-radius: 8px;\n    }\n\n    .rounded-table thead th {\n        font-size: 16px !important;\n        line-height: 1.4;\n        padding: 10px !important;\n    }\n\n    .rounded-table tbody td {\n        font-size: 14px !important;\n        line-height: 1.5;\n        padding: 10px !important;\n    }\n\n    .rounded-table .file-name {\n        font-weight: 600;\n    }\n}\n<\/style>\n<div class=\"rounded-table-wrapper\" role=\"region\"\n     aria-label=\"Tax reform timeline table\"\n     tabindex=\"0\">\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Phase<\/th>\n            <th scope=\"col\">Effective date<\/th>\n            <th scope=\"col\">Applies to<\/th>\n            <th scope=\"col\">Requirement<\/th>\n            <th scope=\"col\">Source<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">Legislation<\/td>\n            <td>22 March 2024<\/td>\n            <td>All domestic businesses<\/td>\n            <td>Growth Opportunities Act passed, amending Section 14 UStG<\/td>\n            <td>Wachstumschancengesetz<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Receiving<\/td>\n            <td>1 January 2025<\/td>\n            <td>All businesses, regardless of turnover<\/td>\n            <td>Must be able to receive EN 16931-compliant structured e-invoices<\/td>\n            <td>Section 14 UStG<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Transition<\/td>\n            <td>To 31 December 2026<\/td>\n            <td>All businesses<\/td>\n            <td>Paper and unstructured electronic invoices may still be issued, with the buyer\u2019s consent<\/td>\n            <td>Section 14 UStG<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Issuing, phase 1<\/td>\n            <td>1 January 2027<\/td>\n            <td>Businesses with prior-year turnover above 800,000 euros<\/td>\n            <td>Must issue structured e-invoices for in-scope B2B transactions<\/td>\n            <td>Section 14 UStG<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Transition, extended<\/td>\n            <td>1 January to 31 December 2027<\/td>\n            <td>Businesses with prior-year turnover at or below 800,000 euros<\/td>\n            <td>May continue issuing paper or unstructured electronic invoices with the buyer\u2019s consent<\/td>\n            <td>Section 14 UStG<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Issuing, phase 2<\/td>\n            <td>1 January 2028<\/td>\n            <td>All remaining domestic businesses<\/td>\n            <td>Must issue structured e-invoices<\/td>\n            <td>Section 14 UStG<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-0c470cd e-con e-atomic-element e-flexbox-base e-default-div e-0c470cd-dceaedc \" data-id=\"0c470cd\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"0c470cd\" data-e-type=\"e-flexbox\" data-id=\"0c470cd\">\n    <div class=\"elementor-element elementor-element-2195ba6 e-con e-atomic-element e-flexbox-base e-default-div e-2195ba6-887ef8a \" data-id=\"2195ba6\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"2195ba6\" data-e-type=\"e-flexbox\" data-id=\"2195ba6\">\n    \t\t<div class=\"elementor-element elementor-element-a8e361b elementor-widget elementor-widget-heading\" data-id=\"a8e361b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What formats and channels are required?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c610a10 elementor-widget elementor-widget-text-editor\" data-id=\"c610a10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Any format compliant with EN 16931 is acceptable. In practice four are used:<\/p><ul><li>XRechnung, the German implementation of EN 16931, a pure XML format.<\/li><li>ZUGFeRD version 2.0.1 and above, a hybrid carrying structured XML inside a PDF\/A-3 file. ZUGFeRD and the French Factur-X standard are harmonized releases of the same specification.<\/li><li>Peppol BIS, where the parties exchange through the Peppol network.<\/li><li>EDI formats including EDIFACT, provided the content complies with EN 16931.<\/li><\/ul><p>Transmission is not prescribed. Parties may use Peppol, EDI, email or a service provider. The BMF issued its principal guidance circular on 15 October 2024, with further guidance during 2025 covering EN 16931 validation and confirming that in a hybrid format the structured XML takes precedence over the human-readable rendering.<\/p><p>That last point has a practical consequence for archiving. Invoices must be retained for eight years in their original structured format: a ZUGFeRD invoice stored as a PDF without its embedded XML is not compliant, even though the document looks complete.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-04a8941 e-con e-atomic-element e-flexbox-base e-default-div e-04a8941-ab821c8 \" data-id=\"04a8941\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"04a8941\" data-e-type=\"e-flexbox\" data-id=\"04a8941\">\n    <div class=\"elementor-element elementor-element-913df22 e-con e-atomic-element e-flexbox-base e-default-div e-913df22-84ee180 \" data-id=\"913df22\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"913df22\" data-e-type=\"e-flexbox\" data-id=\"913df22\">\n    \t\t<div class=\"elementor-element elementor-element-a1863a8 elementor-widget elementor-widget-heading\" data-id=\"a1863a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the exemptions?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd71bc1 elementor-widget elementor-widget-text-editor\" data-id=\"fd71bc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>B2C transactions are outside the scope of the mandate.<\/li><li>Small-value invoices up to 250 euros under Section 33 UStDV may be issued as ordinary invoices rather than structured e-invoices.<\/li><li>The small-value carve-out does not apply to intra-Community supplies under Section 6a UStG, reverse-charge transactions under Section 13b UStG, or distance sales under Section 3c UStG.<\/li><\/ul><p>The exceptions to the exception are where errors concentrate, because they cover exactly the cross-border and reverse-charge transactions a business is most likely to treat as routine.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-d64d18c e-con e-atomic-element e-flexbox-base e-default-div e-d64d18c-775c802 \" data-id=\"d64d18c\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"d64d18c\" data-e-type=\"e-flexbox\" data-id=\"d64d18c\">\n    <div class=\"elementor-element elementor-element-a3b6bc2 e-con e-atomic-element e-flexbox-base e-default-div e-a3b6bc2-bc786c3 \" data-id=\"a3b6bc2\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a3b6bc2\" data-e-type=\"e-flexbox\" data-id=\"a3b6bc2\">\n    \t\t<div class=\"elementor-element elementor-element-2cd639f elementor-widget elementor-widget-heading\" data-id=\"2cd639f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the consequences of non-compliance?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b75d43 elementor-widget elementor-widget-text-editor\" data-id=\"9b75d43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Germany has not built its enforcement around penalties in the way clearance regimes do. The operative mechanism is the VAT deduction.<\/p><p>An invoice that does not meet the requirements may not support input VAT recovery for the recipient. That makes the buyer, not the tax authority, the first enforcer: a business that cannot deduct will require its suppliers to issue compliant invoices, which propagates compliance through the supply chain commercially rather than administratively.<\/p><p>Tax audits are expected to incorporate e-invoice compliance checks as the mandate matures, and the statutory framework provides grounds for penalties once the transition periods have closed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-679217f e-con e-atomic-element e-flexbox-base e-default-div e-679217f-2678ae0 \" data-id=\"679217f\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"679217f\" data-e-type=\"e-flexbox\" data-id=\"679217f\">\n    \t\t<div class=\"elementor-element elementor-element-efb4ccb elementor-widget elementor-widget-heading\" data-id=\"efb4ccb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What do businesses need to change?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70602d5 elementor-widget elementor-widget-text-editor\" data-id=\"70602d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Receiving capability, which has been mandatory since January 2025 and is the obligation smaller businesses most often overlook.<\/li><li>Invoice content, since EN 16931 prescribes fields many systems do not populate, and a missing mandatory field makes the invoice non-compliant rather than merely incomplete.<\/li><li>Format decision, between XRechnung and ZUGFeRD, which usually follows what trading partners and the ERP already support.<\/li><li>Archiving in the original structured format for eight years, with the XML preserved rather than only a rendering.<\/li><li>Turnover monitoring, because the phase that applies depends on prior-year turnover against the 800,000 euro threshold.<\/li><li>Master data quality, since automated processing at the recipient depends on identifiers and content being correct.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-3ac2214 e-con e-atomic-element e-flexbox-base e-default-div e-3ac2214-5772e83 \" data-id=\"3ac2214\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"3ac2214\" data-e-type=\"e-flexbox\" data-id=\"3ac2214\">\n    <div class=\"elementor-element elementor-element-500cdcf e-con e-atomic-element e-flexbox-base e-default-div e-500cdcf-9aceef9 \" data-id=\"500cdcf\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"500cdcf\" data-e-type=\"e-flexbox\" data-id=\"500cdcf\">\n    \t\t<div class=\"elementor-element elementor-element-b19375a elementor-widget elementor-widget-heading\" data-id=\"b19375a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How does Sovos support German e-invoicing compliance?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e093f34 elementor-widget elementor-widget-text-editor\" data-id=\"e093f34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sovos handles German e-invoicing formats, exchange and compliant archiving through the Sovos Compliance Network, alongside the other countries a business operates in. Germany is one of 42 countries and territories where Sovos supports post-audit e-invoicing, as of September 2026, and the same platform covers the clearance markets where a multinational is likely to face a heavier obligation.<\/p><p>Product specifications are published on the Sovos e-invoicing and CTC page rather than repeated here.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-8147085 e-con e-atomic-element e-flexbox-base e-default-div e-8147085-7dc0242 \" data-id=\"8147085\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8147085\" data-e-type=\"e-flexbox\" data-id=\"8147085\">\n    <div class=\"elementor-element elementor-element-a0fdc55 e-con e-atomic-element e-flexbox-base e-default-div e-a0fdc55-0ad1c48 \" data-id=\"a0fdc55\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a0fdc55\" data-e-type=\"e-flexbox\" data-id=\"a0fdc55\">\n    \t\t<div class=\"elementor-element elementor-element-b26d4a6 elementor-widget elementor-widget-heading\" data-id=\"b26d4a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-ffb91bc e-con e-atomic-element e-flexbox-base e-default-div e-ffb91bc-27738aa \" data-id=\"ffb91bc\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"ffb91bc\" data-e-type=\"e-flexbox\" data-id=\"ffb91bc\">\n    <div class=\"elementor-element elementor-element-1a722de e-con e-atomic-element e-accordion-base  e-1a722de-f0265a9 \" data-id=\"1a722de\" data-element_type=\"e-accordion\" data-e-type=\"e-accordion\" data-interaction-id=\"1a722de\" data-e-type=\"e-accordion\" data-id=\"1a722de\">\n    <details class=\"elementor-element elementor-element-f7f47f8 e-con e-atomic-element e-accordion-item-base  e-f7f47f8-897bcb7 \" data-id=\"f7f47f8\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"f7f47f8\" data-e-type=\"e-accordion-item\" data-id=\"f7f47f8\" open name=\"1a722de\">\n    <summary class=\"elementor-element elementor-element-d4ba672 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"d4ba672\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"d4ba672\" data-e-type=\"e-accordion-item-header\" data-id=\"d4ba672\">\n    <span class=\"elementor-element elementor-element-022e069 e-con e-atomic-element e-accordion-item-title-base  e-022e069-a43575d \" data-id=\"022e069\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"022e069\" data-e-type=\"e-accordion-item-title\" data-id=\"022e069\">\n    \t\t\t<span class=\"e-c3eeac6-c881492 e-paragraph-base e-default-span\" data-interaction-id=\"c3eeac6\" data-e-type=\"widget\" data-id=\"c3eeac6\"><strong>When does Germany\u2019s e-invoicing mandate apply to my company?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-0b11a9e e-con e-atomic-element e-accordion-item-icon-base  e-0b11a9e-e545c77 \" data-id=\"0b11a9e\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"0b11a9e\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"0b11a9e\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"6a818cf\" data-e-type=\"widget\" data-id=\"6a818cf\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-5051f46 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"5051f46\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"5051f46\" data-e-type=\"e-accordion-item-content\" data-id=\"5051f46\">\n    \t\t<div class=\"elementor-element elementor-element-69eace7 elementor-widget elementor-widget-text-editor\" data-id=\"69eace7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Receiving has been mandatory for every business since 1 January 2025. Issuing becomes mandatory on 1 January 2027 for businesses with prior-year turnover above 800,000 euros, and on 1 January 2028 for all remaining domestic businesses.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-270f845 e-con e-atomic-element e-accordion-item-base  e-270f845-2fa9462 \" data-id=\"270f845\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"270f845\" data-e-type=\"e-accordion-item\" data-id=\"270f845\"  name=\"1a722de\">\n    <summary class=\"elementor-element elementor-element-d9d4d8f e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"d9d4d8f\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"d9d4d8f\" data-e-type=\"e-accordion-item-header\" data-id=\"d9d4d8f\">\n    <span class=\"elementor-element elementor-element-d6d26df e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"d6d26df\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"d6d26df\" data-e-type=\"e-accordion-item-title\" data-id=\"d6d26df\">\n    \t\t\t<span class=\"e-801333e-6a86023 e-paragraph-base e-default-span\" data-interaction-id=\"801333e\" data-e-type=\"widget\" data-id=\"801333e\"><strong>Is a PDF invoice acceptable in Germany?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-a937d8d e-con e-atomic-element e-accordion-item-icon-base  e-a937d8d-3354e3e \" data-id=\"a937d8d\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"a937d8d\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"a937d8d\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"1287cee\" data-e-type=\"widget\" data-id=\"1287cee\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-f3195ef e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"f3195ef\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"f3195ef\" data-e-type=\"e-accordion-item-content\" data-id=\"f3195ef\">\n    \t\t<div class=\"elementor-element elementor-element-526661d elementor-widget elementor-widget-text-editor\" data-id=\"526661d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Not as a structured e-invoice. A PDF is an unstructured electronic invoice, which may still be issued with the buyer\u2019s consent until 31 December 2026, and until 31 December 2027 for businesses at or below the 800,000 euro threshold. A hybrid ZUGFeRD file is different: it carries structured XML inside the PDF, and the XML is what counts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-db04bae e-con e-atomic-element e-accordion-item-base  e-db04bae-11a5b27 \" data-id=\"db04bae\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"db04bae\" data-e-type=\"e-accordion-item\" data-id=\"db04bae\"  name=\"1a722de\">\n    <summary class=\"elementor-element elementor-element-98af8e4 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"98af8e4\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"98af8e4\" data-e-type=\"e-accordion-item-header\" data-id=\"98af8e4\">\n    <span class=\"elementor-element elementor-element-260b513 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"260b513\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"260b513\" data-e-type=\"e-accordion-item-title\" data-id=\"260b513\">\n    \t\t\t<span class=\"e-ace62ab-d5f349c e-paragraph-base e-default-span\" data-interaction-id=\"ace62ab\" data-e-type=\"widget\" data-id=\"ace62ab\"><strong>Does Germany use a clearance platform like France?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-eb55de7 e-con e-atomic-element e-accordion-item-icon-base  e-eb55de7-718bdc6 \" data-id=\"eb55de7\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"eb55de7\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"eb55de7\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"ddd36d0\" data-e-type=\"widget\" data-id=\"ddd36d0\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-ab92a59 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"ab92a59\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"ab92a59\" data-e-type=\"e-accordion-item-content\" data-id=\"ab92a59\">\n    \t\t<div class=\"elementor-element elementor-element-53415fd elementor-widget elementor-widget-text-editor\" data-id=\"53415fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. Germany has no central platform, no clearance step and no real-time reporting to the tax authority. Invoices move directly between the parties or through a channel they agree, and the authority examines them afterwards. It is a post-audit regime with a format obligation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-79cd9c7 e-con e-atomic-element e-accordion-item-base  e-79cd9c7-52ae566 \" data-id=\"79cd9c7\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"79cd9c7\" data-e-type=\"e-accordion-item\" data-id=\"79cd9c7\"  name=\"1a722de\">\n    <summary class=\"elementor-element elementor-element-16ac937 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"16ac937\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"16ac937\" data-e-type=\"e-accordion-item-header\" data-id=\"16ac937\">\n    <span class=\"elementor-element elementor-element-9866aa0 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"9866aa0\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"9866aa0\" data-e-type=\"e-accordion-item-title\" data-id=\"9866aa0\">\n    \t\t\t<span class=\"e-c34c7d1-68c5170 e-paragraph-base e-default-span\" data-interaction-id=\"c34c7d1\" data-e-type=\"widget\" data-id=\"c34c7d1\"><strong>Which formats are accepted?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-22fda7a e-con e-atomic-element e-accordion-item-icon-base  e-22fda7a-67b6ecf \" data-id=\"22fda7a\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"22fda7a\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"22fda7a\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"193f396\" data-e-type=\"widget\" data-id=\"193f396\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-09b6932 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"09b6932\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"09b6932\" data-e-type=\"e-accordion-item-content\" data-id=\"09b6932\">\n    \t\t<div class=\"elementor-element elementor-element-43de5f7 elementor-widget elementor-widget-text-editor\" data-id=\"43de5f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Any format compliant with EN 16931. In practice XRechnung, ZUGFeRD 2.0.1 and above, Peppol BIS, and EN 16931-compliant EDI including EDIFACT. ZUGFeRD and the French Factur-X standard are harmonized releases of the same specification.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-279e6e8 e-con e-atomic-element e-accordion-item-base  e-279e6e8-d37fe7f \" data-id=\"279e6e8\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"279e6e8\" data-e-type=\"e-accordion-item\" data-id=\"279e6e8\"  name=\"1a722de\">\n    <summary class=\"elementor-element elementor-element-1992809 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"1992809\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"1992809\" data-e-type=\"e-accordion-item-header\" data-id=\"1992809\">\n    <span class=\"elementor-element elementor-element-b3e07fe e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"b3e07fe\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"b3e07fe\" data-e-type=\"e-accordion-item-title\" data-id=\"b3e07fe\">\n    \t\t\t<span class=\"e-e3b3b26-20fb4f6 e-paragraph-base e-default-span\" data-interaction-id=\"e3b3b26\" data-e-type=\"widget\" data-id=\"e3b3b26\"><strong>Are small invoices exempt?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-7e261fe e-con e-atomic-element e-accordion-item-icon-base  e-7e261fe-5c0f025 \" data-id=\"7e261fe\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"7e261fe\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"7e261fe\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"6311178\" data-e-type=\"widget\" data-id=\"6311178\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-e9bc4e2 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"e9bc4e2\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"e9bc4e2\" data-e-type=\"e-accordion-item-content\" data-id=\"e9bc4e2\">\n    \t\t<div class=\"elementor-element elementor-element-2dfb406 elementor-widget elementor-widget-text-editor\" data-id=\"2dfb406\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Invoices up to 250 euros under Section 33 UStDV may be issued as ordinary invoices. The exemption does not apply to intra-Community supplies, reverse-charge transactions or distance sales, which is where the exemption most often gets misapplied.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-ace9d2a e-con e-atomic-element e-accordion-item-base  e-ace9d2a-c8bd9d5 \" data-id=\"ace9d2a\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"ace9d2a\" data-e-type=\"e-accordion-item\" data-id=\"ace9d2a\"  name=\"1a722de\">\n    <summary class=\"elementor-element elementor-element-c63ae7e e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"c63ae7e\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"c63ae7e\" data-e-type=\"e-accordion-item-header\" data-id=\"c63ae7e\">\n    <span class=\"elementor-element elementor-element-312062f e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"312062f\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"312062f\" data-e-type=\"e-accordion-item-title\" data-id=\"312062f\">\n    \t\t\t<span class=\"e-55dc4de-14aa6b5 e-paragraph-base e-default-span\" data-interaction-id=\"55dc4de\" data-e-type=\"widget\" data-id=\"55dc4de\"><strong>How long must e-invoices be kept?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-b8fd656 e-con e-atomic-element e-accordion-item-icon-base  e-b8fd656-47de43f \" data-id=\"b8fd656\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"b8fd656\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"b8fd656\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"77b6779\" data-e-type=\"widget\" data-id=\"77b6779\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-75efd95 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"75efd95\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"75efd95\" data-e-type=\"e-accordion-item-content\" data-id=\"75efd95\">\n    \t\t<div class=\"elementor-element elementor-element-ccc47aa elementor-widget elementor-widget-text-editor\" data-id=\"ccc47aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Eight years, in the original structured format. A ZUGFeRD invoice archived as a PDF without its embedded XML is not compliant, even though the document appears complete.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home\/ Wp Admin\/ Admin Ajax.php What are Germany\u2019s B2B e-invoicing requirements? Last updated: 2026-09-22Germany requires structured electronic invoices for domestic B2B transactions, phased by turnover. Every business has had to be able to receive them since 1 January 2025. Issuing becomes mandatory on 1 January 2027 for businesses above 800,000 euros prior-year turnover and on&hellip;<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":29,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-60","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/60","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/comments?post=60"}],"version-history":[{"count":0,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/60\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/29"}],"wp:attachment":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/media?parent=60"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}